Top management requires HR expertise at the M&A planning, due diligence, and integration stages. In planning its initial offer, for example, the acquiring team will benefit from having information about the acquisition target on matters such as total headcount. Before finalizing a deal, HR due diligence reviews include reviewing, for instance, employee compensation and benefits, industrial relations, and pending employee litigation. As the merger or acquisition moves into the integration stage, critical HR team issues include ensuring effective top management leadership. LO9